Skip to content
Solved
SearchBrowse
Sign in

Contents

Legislation
Income Tax (Earnings and Pensions) Act 2003

Crossheading Tax treatment of authorised lump sums

  • Section 637A Pension commencement lump sums
  • Section 637B Pension commencement excess lump sums
  • Section 637C Serious ill-health lump sums
  • Section 637D Uncrystallised funds pension lump sums
  • Section 637E Short service refund lump sum
  • Section 637F Refund of excess contributions lump sums
  • Section 637G Trivial commutation lump sums and winding-up lump sums
  1. Tax treatment of authorised lump sums
  2. Refund of excess contributions lump sums

Section 637F | Refund of excess contributions lump sums

From legislation.gov.uk

No liability to income tax arises on a refund of excess contributions lump sum paid under a registered pension scheme.F1

Notes

  1. F1

    Pt. 9 Ch. 15A substituted (for the tax year 2024-25 and subsequent tax years) by Finance Act 2024 (c. 3), Sch. 9 paras. 41, 124 (with Sch. 9 paras. 125-132A) (as amended by S.I. 2024/356, regs. 1, 4; and (18.11.2024 for the tax year 2024-25 and subsequent tax years) by S.I. 2024/1012, regs. 1(2)(3), 17)

PreviousNext
PrivacyTerms